Fiscalità Panama 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

Espatriati Società Crypto Investire Confrontare Budget

Simulatore fiscale *

Simulate your taxation in Panama based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

Stato

Figli

Età

1 EUR = 1.0800 USDInserite in EUR, conversione automatica.

Il vostro reddito

Stato

Stipendio lordo annuo (EUR)

= 48 600 USD

Contributi

−4 739 USD

≈ 4 387 EUR

9.8 %

IRPEF

−4 929 USD

≈ 4 564 EUR

Eff. 10.1 %

Netto annuo

38 932 USD

≈ 36 048 EUR

Netto/mese

3 244 USD

≈ 3 004 EUR

Carico totale

19.9 %

Dettaglio calcolo

── Salarié CDI ──

Brut : 48 600 USD

Cotisations salarié : −4 739 USD

Net imposable : 43 862 USD

→ Revenu fiscal : 43 862 USD

── Foyer fiscal ──

Revenu imposable (barème) : 43 862 USD

Barème progressif × 1 part : 4 929 USD

⚠ Taxation territoriale : seuls les revenus de source locale sont imposés

IR progressif : 4 929 USD

= Impôt total : 4 929 USD

Confronta con un altro paese

* Simulazione indicativa

Scaglioni IRPEF

The progressive schedule has 3 brackets. Only the portion of income in each bracket is taxed at its rate.

Scaglione	Aliquota	Imposta
0 → 11 000 USD	0 %	–
11 000 → 50 000 USD	15 %	4 929 USD
50 000 → ∞ USD	25 %	–
Total		4 929 USD

Household taxable income : 43 862 USD

Gross IT (schedule) : 4 929 USD

Progressive IT : 4 929 USD = 4 929 USD

Contributi sociali

Mandatory social contributions in Panama. Caps depend on PASS (0 USD in 2025).

Quota dipendente

Contributo	Aliquota	Base
Seguro Social (salarié)CSS employee: 7.25% SS + 2.5% educational	9.75 %	IllimitatoSu stipendio lordo
Total	~9.8 %

Quota datore

Contributo	Aliquota	Base
Seguro Social (employeur)CSS employer total	12.25 %	IllimitatoSu stipendio lordo
Risques professionnels (employeur)Professional risk insurance	1.5 %	IllimitatoSu stipendio lordo
Total	~13.8 %

Autonomi

Contributo	Aliquota	Base
CSS (indépendant)Voluntary CSS for self-employed	13.5 %	IllimitatoSu stipendio lordo
Total	~13.5 %

IVA

ITBMS standard

7 %

Taux standard

ITBMS alcohol/tobacco

10 %

Alcool et tabac

ITBMS luxury

15 %

Articles de luxe

Quale regime scegliere?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Lavoro dipendente

Impresa individuale

Società

Crypto-asset

0 %: tassazione territoriale. Solo i redditi di fonte panamense sono tassati. Guadagni crypto fuori da Panama non tassati.

Plusvalenze

0 %

Crypto swap

Not taxable

Reporting

Not required

Punteggio crypto

95/100

Immobiliare

Real estate taxation in Panama: rental income and capital gains depend on residency.

Borsa, dividendi

Investment taxation in Panama.

Dividendi

Variable

Plusvalenze

Variable

Interessi

Variable

Esempi concreti

Real-life examples in Panama. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 USD

Social contributions−3 413 USD

Income tax−3 088 USD (8.8 %)

Net annual28 499 USD

Total burden18.6 %

Married 2 kids, €50k + €30k employees

Gross income80 000 USD

Social contributions−7 800 USD

Income tax−11 400 USD (14.3 %)

Net annual60 800 USD

Total burden24.0 %

Micro BNC, €77k revenue

Gross income77 000 USD

Social contributions−16 247 USD

Income tax−6 055 USD (7.9 %)

Net annual54 698 USD

Total burden29.0 %

Senior exec, €90k gross

Gross income90 000 USD

Social contributions−8 775 USD

Income tax−13 656 USD (15.2 %)

Net annual67 569 USD

Total burden24.9 %

* Indicative simulation, not contractual. Rounded results.

Approfondire

Expat taxes Panama Company Panama Crypto Panama Invest Panama Comparison simulator Cost of living Panama

* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.